3 (also spline curve) Mathematics A continuous curve constructed so as to pass through a given set of points and have a certain number of continuous derivatives. Example sentences. 1  The data was therefore fit nonparametrically to a smooth curve using the Dierckx algorithm for cubic spline curve fitting.
Definition of Unearned Revenue in Accounting. Unearned revenue is the same thing as deferred revenue. In accounting, unearned revenue is a liability. It is a liability because even though a company has received payment from the customer, the money is potentially refundable and thus not yet recognized as revenue.
DR Unearned Revenue $400. CR Revenue $400. The balance in the Unearned Revenue account is now $400. At the end of August, the remaining $400 will be transferred and future payments for the contracted service can be recorded directly into the Revenue account.R Revenue $400. The balance in the Unearned Revenue account is now $400. At the end of August, the remaining $400 will be transferred and future payments for the contracted service can be recorded directly into the Revenue account.